Appeal Authority Criticized for Overlooking Primary Argument in Penalty Levy Case; Focused Only on Alternate Plea.

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....Levy of penalty - In the present case, the course adopted by the appeal authority leaves a lot to be desired. The appeal authority appears to have only considered and offered reasons to accept the alternate plea made by the petitioner but it has not made any application of mind to the main plea that there was no infraction of law and the penalty provisions were not attracted. - HC....